1947-48 Theatre Catalog, 6th Edition, Page 510 (494)

1947-48 Theatre Catalog, 6th Edition, Page 510

Because of the disadvantages listed
above, most of the larger systems adopt
machine methods for keeping of inventories. Where the plan is so set up that
extensions and additions are handled by
such means as tabulation machine equipment the actual posting to inventory
records may be done by standard types
of bookkeeping equipment. Where problems of extension and addition are concerned, there are great advantages to
be had from equipment in the nature of
combination typewriter - calculator - accounting machine equipment. Such
equipment provides for posting an unextended requisition or withdrawal
transaction to the stores ledger or continuous inventory, valuing the uon hand
quantity/l entering on the requisition the value of the stock disbursed, and
proving that the work was done correctly. The record maintained by this
machine will give not only the quantity
of an item on hand but the total value
of that quantity. This method has distinct advantages in greater proof of correct pick-up of unit costs, correct extensions, etc.

Reducing Number of Postings

In the larger school systems the task
of maintaing continuous inventories of
stock items becomes almost impossible
because of the volume of work, unless
some plan is adopted for reducing the
number of withdrawal postings. Under
some inventory systems, a withdrawal
entry on a card is required for each
item ordered by each school. In other
words, if 150 schools order the same
item, 150 entries must be made. Some
school systems have developed methods
of reducing the number of such withdrawal postings. In general these methods fall into two classes:

1. Where periodic requisitions are received from schools on a quarterly, semiannual, or annual basis, they are tabulated and the total quantity of each item
ascertained. A single withdrawal postf
ing on the inventory card, noted itsemiannual requisitions," will cover the withdrawals of that item for all schools.
In other cases, where definite quantity
contracts are awarded to fill the requisitions, the amounts requisitioned will

FIGURE ll-The typewriter record card, similar to that shown in Figure 10, but of 5-by-8-inch size.
On these cards, the tab carries the school number. Spaces are provided on these forms for recording
in detail the cost of repairs and replacement parts for the typewriters. These cards are posted
from the copy of completed job order returned to the central office by the typewriter repair shop.

be put directly into school bins at the
warehouse and charged directly to
schools on the basis-of distribution
sheets, without being throwu into stock
and withdrawn from stock. The only
entries on the stock card would be (a)
additional quantities bought for stock
and (b) quantities withdrawn from stock
in lieu of purchase, to fill the annual
requests. This method has a disadvantage in that the total purchases and
usage are not reflected on the inventory
card, and a separate ttuse" card must be
maintained.

2. Instead of individual withdrawals
for each order or a requisition, the orders for a given period, possibly one
month or two months, are tabulated and the total withdrawals of an item for that
period handled by one entry; for example, ttJanuary orders},

The operation under the foregoing
plans (1) and (2) is greatly facilitated
by the use of tabulating machines to
secure total quantities by items and distribution of costs by schools.

"Inv. 1" is a 42-by-8-inch

card used for classroom and ianitorial equipment and small equipment. It is similar to "Inv. 2"
(Figure 13) which is a folded card. In the absence of a central inventory, it is considered highly
desirable to have the inventory kept up to date and schools are required to have them available.

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Miscellaneous Procedure

In addition to the inventories for supplies and equipment in the warehouse
and repair shop, continuous inventories
are maintained in the central oiiice for
various types of portable equipment located in schools where there is more
than a reasonable risk of loss from theft, damage, and misplacement. An
additional purpose of this inventory is
accounting for maintenance of the equipment.

Some of the types of equipment included in these inventories are typewriters, oiiice practice machines, microscopes, visual educational equipment,
sewing machines, and stop watches. The
procedure for repairs to this type of
equipment is similar to that followed for
work done in the repair shop. The job
orders are based on approved requisitions from the schools and the detailed
information provided for on these inventory records is similar to that provided
for on the regular stock inventory records, with the addition of supplemental
provisions for data pertaining to the repairs. Cross references are kept by serial number and location of this equipment. The operations for these inventories can be best illustrated by the
plan followed for the typewriter repairs.
Two types of inventory records cards
are used, one designated as the ttTypewriter Transfer Cardii (Figure 10), the
other ttTypewriter Record Card" (Figure
11). These are tabbed, one-fifth cut index cards using first, third and fifth positions. Each card has spaces provided
for the school, room, desk, and serial
numbers; make, kind of type, age, date
of inventory. The (tTypewriter Transfer Card" is used for several purposes;
as a record by serial number and location of all machines in the possession
of the school system; as a record of the change in location, that is, either
permanent transfers or temporary transfers to the typewriter repair shop for
repairs or other purposes; as a cross
reference with the "Typewriter Record
Card" file. The serial number is indi
THEATRE CATALOG 1947-48